North America: Strategy

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Welcome to the Mondaq Strategy homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Economic Analysis, Government Policy, Public Finance, Investment Strategy, Management and Industry Updates and Analysis.
Article
Ankura CTIX FLASH Update – September 28, 2026
Ankura's latest insights explore critical developments across cybersecurity, supply chain disruption, healthcare compliance, and financial crime enforcement. From AI-driven malware threats and tariff-induced supply chain reconfigurations to evolving cryptocurrency sanctions enforcement and clinical trial participant support regulations, these analyses examine how organizations navigate operational, regulatory, and strategic challenges in an increasingly complex risk landscape.
United States Strategy
AC
Ankura Consulting Group LLC
Article
Decision Intelligence Spotlight: From Business Intelligence To Decision Intelligence
Organizations are investing heavily in data, analytics, and AI to better understand their business, but true value comes from turning insights into action. This collection explores how companies can bridge the gap between business intelligence and decision intelligence, examining workforce readiness, data utilization, and strategic implementation across various sectors including healthcare, finance, and manufacturing.
United States Strategy
AC
Ankura Consulting Group LLC
Article
California SB 574 Would Bar Attorneys From Delegating The Practice Of Law To Generative AI
California Senate Bill 574 proposes a groundbreaking statutory framework that would prohibit attorneys from delegating legal practice to generative artificial intelligence, while imposing disclosure requirements and verification standards across litigation, arbitration, and court filings. The legislation raises fundamental questions about how traditional definitions of "the practice of law" apply to AI-augmented legal work, from document review to contract analysis. If signed by Governor Newsom, California
United States Strategy
AO
A&O Shearman
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Article
Michael C. Zisa And Phillip Boldt Co-Author D.C. Chapter Of “50-State Guide To Electronic Execution Of The General Agreement Of Indemnity”
Two attorneys from Peckarsky & Associates have co-authored a comprehensive 50-state guide examining how electronic execution affects sureties' rights under general agreements of indemnity. The guide analyzes critical jurisdictional differences in electronic signatures, remote online notarization, and powers of attorney that impact surety professionals' underwriting and claims decisions.
United States Real Estate
PA
Peckar & Abramson PC
Article
The AI Apocalypse: ‘I’m Sorry, Dave. I’m Afraid I Can’t Do That’
When OpenAI's o3 model sabotaged shutdown mechanisms in testing, headlines warned of machines developing survival instincts. But the real story mirrors HAL 9000's malfunction in 2001: A Space Odyssey—not emergent evil, but conflicting instructions from human designers. This analysis argues that AI safety failures are disclosure problems, not horror stories, and proposes a framework requiring published principles, transparent instruction hierarchies, independent testing, and enforceable liability.
United States Technology
KM
Katten Muchin Rosenman LLP
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Article
Defensa comercial en México: la relevancia estratégica de la UPCI ante el presupuesto 2027
Mexico's trade defense capacity faces a critical juncture as the 2027 budget proposes a 39.3% reduction for the UPCI, the agency responsible for investigating unfair trade practices and imposing compensatory duties. With 97 active measures covering 63 products from 22 countries and shifting trade patterns from Asia to Latin America, this analysis examines whether institutional capacity can be maintained amid growing complexity in global supply chains and regional integration demands.
Mexico International
VT
Vazquez Tercero & Zepeda
Article
Mégadéduction à la productivité : un nouvel incitatif fiscal pour investir au Canada
Le gouvernement fédéral propose d'élargir considérablement les incitatifs fiscaux destinés à stimuler l'investissement des entreprises au Canada avec la mégadéduction à la productivité. Cette nouvelle mesure permanente pourrait modifier la façon dont les entreprises évaluent et planifient leurs investissements en équipement, technologies et autres actifs nécessaires à leur croissance.
Canada Tax
BB
BCF Business Law
Article
Pharmaceutical Policy In Motion Continued: The Trump Administration’s Second Wave Of Drug Pricing Deals
The Trump administration's most-favored-nation pricing initiative has expanded to include nine additional mid-sized pharmaceutical manufacturers, bringing the total coverage to 89% of the brand drug market. These new agreements focus on Medicaid pricing discounts aligned with international rates, while manufacturers commit billions to U.S. manufacturing and research in exchange for exemptions from future pricing mandates and potential tariffs.
United States Healthcare
M
Mintz
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Article
Mowery & Schoenfeld Promotes Seven New Partners
Mowery & Schoenfeld celebrates its 30th anniversary by promoting seven professionals to partner positions across tax, assurance, transaction advisory, and client advisory services. The promotions include Justin Goetz, Jim Odegard, TJ Van Derpluym, Doug DeLara, Mark Hallgren, Cameron Richey, and Nicole Zambetti, reflecting the firm's commitment to developing leadership from within and positioning for future growth.
United States Accounting
GGI Global Alliance
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Article
Mega Tax Measure, Mega Opportunity: What Businesses Should Know About Canada’s New Productivity Mega Deduction
Canada's new Productivity Mega Deduction allows businesses to immediately write off the full cost of newly-acquired capital assets rather than deducting gradually over years, marking a permanent shift in the country's business tax system. How will this measure impact capital-intensive industries and position Canada's tax competitiveness against the United States and OECD nations?
Canada Tax
ML
McMillan LLP
Article
Economic Substance In Panama: Requirements And 2027 Deadline
A holding company incorporated in Panama that never had an office or employees, and that only receives dividends from a subsidiary in another country, is exactly one of the types of structures targeted by Law 526, which amends the Central American country’s Fiscal Code. That model, used for years in hundreds of wealth and corporate structures registered in Panama, will no longer be sufficient on its own starting in fiscal year 2027, when the new economic substance regime takes effect.
Panama Strategy
IG
Icaza Gonzalez-Ruiz & Aleman
Article
Sustancia Económica En Panamá: Requisitos Y Plazo 2027
Un holding constituido en Panamá que nunca tuvo oficina ni empleados, y que solo recibe dividendos de una filial en otro país, es precisamente uno de los tipos de estructuras alcanzados por la Ley 526, que modifica el Código Fiscal del país centroamericano. Ese modelo, utilizado durante años en cientos de estructuras patrimoniales y corporativas registradas en Panamá, deja de ser suficiente por sí solo a partir del periodo fiscal 2027, cuando entra en vigor el nuevo régimen de sustancia económica.
Panama Strategy
IG
Icaza Gonzalez-Ruiz & Aleman
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